https://www.taxtmi.com/caselaws?id=121255 Territorial jurisdiction for customs proceedings was examined in relation to imports cleared through Tuticorin Port. The customs notification applicable to Tuticorin was read as limiting the powers of the Commissioner of Customs, Tuticorin and his subordinate officers to that port and its imports, and no notification was shown appointing DGCEI officers as customs for India-wide action over such imports. The Revenue's notifications did not override that territorial limitation. On a prima facie view, the show-cause notice issued by the DGCEI officer was without jurisdiction, leading to waiver of pre-deposit and stay of recovery. en-us Fri, 16 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 17:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121255 Territorial jurisdiction for customs proceedings was examined in relation to imports cleared through Tuticorin Port. The customs notification applicable to Tuticorin was read as limiting the powers of the Commissioner of Customs, Tuticorin and his subordinate officers to that port and its imports, and no notification was shown appointing DGCEI officers as customs for India-wide action over such imports. The Revenue's notifications did not override that territorial limitation. On a prima facie view, the show-cause notice issued by the DGCEI officer was without jurisdiction, leading to waiver of pre-deposit and stay of recovery. Case-Laws Customs Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121255